I have only skim read it but the key points seem to be : i) it’s hard; ii) there are different methods; iii) at the end of the day it’s worth what someone will pay for it.
Magic. I wonder how much that cost to produce. I could have told them that for nothing.
On a more positive note the report may help justify a low valuation for IP where that is convenient for tax or transfer value arguments.
On December 8, 2009